Important employment related securities

Posted by Jennifer at 11:32 on 13 Apr 2016


Due to HMRC technical difficulties when filing 2014/2015 annual share scheme returns last year, this year’s 2015/2016 annual share scheme returns service will be released in stages as explained below.

  • EMI (Enterprise Management Incentives) and ‘Other’ (non-tax advantaged arrangements) in .ods format will be able to be submitted from the 6th April 2016.

(Please note HMRC are currently dealing with technical difficulties when accepting the .ods files on submissions, HMRC are currently working to fix this issue)

  • SIP (Share Incentive Plan), SAYE (Save as You Earn) and CSOP (Company Share Option Plan) returns in .ods, and those in the less widely used .csv format, will be accepted a few weeks later, in good time before the filing deadline.

RM2 will be giving regular updates on changes within the HMRC Employment Related Securities service.